Terms Used In U.S. Code > Title 1 > Chapter 2

Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.

Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.

Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.

Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.

Allegation: something that someone says happened.

Alternate valuation date: The earlier of the date six months after the decedent

Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.

Amendment in the nature of a substitute: An amendment that would strike out the entire text of a bill or other measure and insert a different full text.

Amortization: Paying off a loan by regular installments.

Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.

Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.

Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.

Appraisal: A determination of property value.

Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization

Arrest: Taking physical custody of a person by lawful authority.

Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.

association: when used in reference to a corporation, shall be deemed to embrace the words "successors and assigns of such company or association" in like manner as if these last-named words, or words of similar import, were expressed. See 19 USC 2295

Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.

Balanced budget: A budget in which receipts equal outlays.

Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.

Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.

Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC

Bequest: Property gifted by will.

Board: means the Board of Directors of the Office of Compliance. See 26 USC 45

Budget authority: Authority provided by law to enter into obligations that will result in outlays of Federal funds. Budget authority may be classified by the period of availability (one-year, multiyear, no-year), by the timing of congressional action (current or permanent), or by the manner of determining the amount available (definite or indefinite).

Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.

Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.

Circumstantial evidence: All evidence except eyewitness testimony.

Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.

Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.

Committee amendment: An amendment recommended by a committee in reporting a bill or other measure.

Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.

Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.

Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.

Conferees: Legislators appointed to serve on conference committees. They are also called "managers." Conferees are usually appointed from the committee or committees that reported the legislation; they are expected to try and uphold their chamber's position on measures when they negotiate with conferees from the other chamber.

Conference report: The compromise product negotiated by the conference committee. The "conference report" is submitted to each chamber for its consideration, such as approval or disapproval.

Congressional Record: The substantially verbatim account of daily proceedings in Congress. It is printed for each day Congress is in session. At the back of each daily issue is the "Daily Digest," which summarizes the day's floor and committee activities.

Continuance: Putting off of a hearing ot trial until a later time.

Contract: A legal written agreement that becomes binding when signed.

cooperative bank: means an institution without capital stock organized and operated for mutual purposes and without profit, which--

(A) either--

(i) is an insured institution within the meaning of section 401(a) 2 of the National Housing Act (12 U. See 38 USC 1912

covered employee: means any employee of an employing office. See 49 USC 44903

Cross examine: Questioning of a witness by the attorney for the other side.

Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.

Decedent: A deceased person.

Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.

Dependent: A person dependent for support upon another.

Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.

Devise: To gift property by will.

Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.

domestic: when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations. See 38 USC 1912

domestic building and loan association: means a domestic building and loan association, a domestic savings and loan association, and a Federal savings and loan association--

(A) which either (i) is an insured institution within the meaning of section 401(a) 2 of the National Housing Act (12 U. See 38 USC 1912

Donor: The person who makes a gift.

employee: includes an applicant for employment and a former employee. See 49 USC 44903

employee: shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21. See 38 USC 1912

employee: includes an applicant for employment and a former employee. See 26 USC 45

employing office: means --

(A) the personal office of a Member of the House of Representatives or of a Senator. See 26 USC 45

employing office: means --

(A) each office, agency, or other component of the Executive Office of the President. See 49 USC 44903

Engrossed bill: The official copy of a bill or joint resolution passed by a chamber of the legislature.

Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.

Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.

Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts

Escrow: Money given to a third party to be held for payment until certain conditions are met.

Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.

Ex officio: Literally, by virtue of one's office.

exchanged basis property: means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to other property held at any time by the person for whom the basis is to be determined. See 38 USC 1912

Executor: A male person named in a will to carry out the decedent

Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.

Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC

Felony: A crime carrying a penalty of more than a year in prison.

fiduciary: means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. See 38 USC 1912

Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

Forbearance: A means of handling a delinquent loan. A

foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 38 USC 1912

foreign estate: means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A. See 38 USC 1912

foreign trust: means any trust other than a trust described in subparagraph (E) of paragraph (30). See 38 USC 1912

Fraud: Intentional deception resulting in injury to another.

Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor

Germane: On the subject of the pending bill or other business; a strict standard of relevance.

Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.

Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,

Grantor: The person who establishes a trust and places property into it.

Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.

Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.

including: when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. See 38 USC 1912

Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.

individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 19 USC 2297

individual retirement plan: means --

(A) an individual retirement account described in section 408(a), and

(B) an individual retirement annuity described in section 408(b). See 38 USC 1912

Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.

Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.

Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC

international organization: means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U. See 38 USC 1912

Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.

Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.

Joint resolution: A legislative measure which requires the approval of both chambers.

joint return: means a single return made jointly under section 6013 by a husband and wife. See 38 USC 1912

Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

Juror: A person who is on the jury.

Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC

Legatee: A beneficiary of a decedent

Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.

Lineal descendant: Direct descendant of the same ancestors.

Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.

officer: includes any person authorized by law to perform the duties of the office. See 19 USC 2291

Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.

Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.

Oversight: Committee review of the activities of a Federal agency or program.

paid or accrued: shall be construed according to the method of accounting upon the basis of which the taxable income is computed under subtitle A. See 38 USC 1912

Parliamentarian: The Parliamentarian is an advisor on the interpretation of legislative rules and procedures.

partner: includes a member in such a syndicate, group, pool, joint venture, or organization. See 38 USC 1912

partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation. See 38 USC 1912

Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.

person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 38 USC 1912

Personal property: All property that is not real property.

Plaintiff: The person who files the complaint in a civil lawsuit.

Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.

Point of order: A claim made by a legislator from the floor that a rule of the legislature is being violated. If the Chair sustains the point of order, the action in violation of the rule is not permitted.

Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC

Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.

President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.

Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.

Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.

Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.

Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.

Quorum: The number of legislators that must be present to do business.

Ranking minority member: The highest ranking (and usually longest serving) minority member of a committee or subcommittee.

Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

Recess: A temporary interruption of the legislative business.

Reconciliation bill: A bill containing changes in law recommended pursuant to reconciliation instructions in a budget resolution. If the instructions pertain to only one committee in a chamber, that committee reports the reconciliation bill. If the instructions pertain to more than one committee, the Budget Committee reports an omnibus reconciliation bill, but it may not make substantive changes in the recommendations of the other committees.

Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC

Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.

Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.

Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).

Roll call vote : A vote in which each legislator votes "yea" or "nay" as his or her name is called by the Clerk, so that the names of legislators voting on each side are recorded.

Secretary: means the Secretary of the Treasury or his delegate. See 38 USC 1912

Secretary of the Treasury: means the Secretary of the Treasury, personally, and shall not include any delegate of his. See 38 USC 1912

Service of process: The service of writs or summonses to the appropriate party.

Services: include any service, repair, training of personnel, or technical or other assistance or information used for the purposes of furnishing nonmilitary assistance. See 22 USC 2403

Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.

shareholder: includes a member in an association, joint-stock company, or insurance company. See 38 USC 1912

State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See 38 USC 1912

Statute: A law passed by a legislature.

Statutes at large: A chronological listing of the laws enacted each Congress. They are published in volumes numbered by Congress.

stock: includes shares in an association, joint-stock company, or insurance company. See 38 USC 1912

Subpoena: A command to a witness to appear and give testimony.

subscription: includes a mark when the person making the same intended it as such. See 19 USC 2291

Testimony: Evidence presented orally by witnesses during trials or before grand juries.

Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.

trade or business: includes the performance of the functions of a public office. See 38 USC 1912